Outsourcing regulations have been a recent matter of debate for countries in Latin America, and Peru is the latest country in the region to make updates to its outsourcing laws. Supreme Decree No. 001-2022-TR, published in February 2022, limits the tertiarization (or outsourcing to third parties) of core services.
The text modifies Supreme Decree No. 006-2008-TR, the law that regulate tertiarization services in the country, and prohibits the outsourcing of “nuclear activities”.
According to the Decree, “nuclear activity” is defined as:
- the corporate purpose of the company;
- what identifies the company vis-à-vis its end customers;
- the differentiating element of the undertaking, within the market in which it carries out its activities;
- the activity of the company that generates added value for its customers, and
- the activity of the company that usually brings it higher revenues.
The measure has generated some debate in the country, especially due to its scope.
The Decree also considers cases where outsourcing effectively denaturalizes workers, and specifically cites, among others:
- When the posting of workers by the outsourcing company is not intended to carry out main activities, in accordance with the established definitions.
- When the displacement of workers by the outsourcing company is carried out for the development of activities that are part of the core of the business.
- When the workers of the outsourcing company are under the subordination of the main company.
- If the reasoned analysis of the elements contemplated in the Regulation indicates the absence of business autonomy of the outsourcing company.
The Decree establishes a period of 180 calendar days to adapt contracts and businesses to this new regulation, which will enter into force from 23 August 2022.
For more information, Auxadi team in Lima is at your disposal.
Local Knowledge – International Coverage
Founded in 1979, Auxadi is a family-owned business working for multinational corporations, private equity funds and real estate funds. It’s the leading firm in international accounting, tax compliance and payroll services management connecting Europe and the Americas with the rest of the world, offering services in 50 countries. Its client list includes many of the top 100 PERE companies. Headquartered in Madrid, with offices in US and further 22 international subsidiaries, Auxadi serves 1,500+ SPVs across 50 jurisdictions.
All information contained in this publication is up to date on 2022. This content has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice.No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this content, and, to the extent permitted by law, AUXADI does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.